ACL Introduction



Introduction to ACL[1]

OBJECTIVE

The objective of this introduction is for students to be able to gain access to and perform some basic functions using the ACL software. This assignment is written as a tutorial to help guide your initial experience using the software.

BASIC ACL TERMS AND FUNCTIONS

Now that you have access to the ACL software, manuals, and files, you should review the terms below and try each exercise below.

ACL Terms

Project — File in which ACL stores reference information about data files. ACL projects have a file extension .acl.

Data file —Computerized information that you work with; a client’s inventory file, for example.

Input file definition — Used to describe the structure and content of a data file. A definition includes field names, data types, where each field starts, the length of each field, and so on.

View — Displays the data in the input file according to the way that you define its fields. Each row of the view is a record in the input file and each column is a field.

Project Navigation window — Provides an easy way to manage all the components of your project. It lists all of the batches, input file definitions, views, workspaces, and indexes created for a specific project.

Command log window — Contains a record of all commands that you issue and the results. The information in the log is cumulative. ACL command logs (or simply logs) have the same name as the project file but have a file extension .log.

Manual- This refers to the ACL Getting Started Manual that is available on the VLAB. It is one of three manuals available and it is the primary manual for this assignment.

Basic ACL functions

Perform each exercise in this section to get familiar with the ACL software and imagine how you would use each ACL function to perform some audit procedures.

Part 1: To open an existing project:

1. Select File on the menu bar and choose Open Project (or click the Open an Existing Project option from the center of the ACL Welcome Screen).

2. Select the directory and folder in which your project is located and the project file within that folder.

3. Click on Sample Project.ACL.

4. Scan the window to determine the names of the icons on the toolbar. To see an icon’s function, place the cursor over that icon until a one or two word description appears.

Exercise 1:

1. After you open the project “Sample Project.ACL,” a new window should open entitled “Project Navigator” to the left side of the screen (“+” signs to the left of the objects, indicate the object can be expanded into more options or tables). The View window to the right should still have the ACL Welcome Screen displayed

2. Open the inventory file by clicking the “+” next to tables, and then the “+” next to “inventory review”. Open the Inventory table listed directly underneath the Inventory Review folder. You can do this by doing one of the following:

1. double click the file,

2. drag the file from the Project Navigation window into the view window, or

3. right click the file and select “open”.

3. Look at the bottom of the Project Navigator window and click on the Log tab. The Log keeps a record of all your actions in a brief list. You should see an entry indicating you have opened inventory file accompanied by a green check mark.

4. Double click on the checkmark and the Command Log will fill the view window with an entry indicating that you have opened an inventory file containing 14 fields. Close the log entry in the view window by clicking the “x” in the top right corner of the view window returning you to the inventory file display.

5. To Print the log:

1. Go to the Log tab and make sure all lines of the log are selected (you will see an “x” next to all selected lines

2. Right click on any line and select “save selected items”

3. Export to a WordPad

4. For ease of formatting it is best to subsequently copy the text from WordPad to an MSWord document. Format appropriately so that the work is easy to follow.

Part 2: To close a file, do either of the following:

1. From the Project Navigation window right click the file you have open in the view window that you wish to close and select “close table”. The input file closes. The Project Navigation window remains open, allowing you to access other files.

2. Click the X in the upper right corner of the file’s view window.

Exercise 2: Close the inventory file. Return to the Log and notice that the close command is added to the command log window. Also notice that the log, similar to the Project Navigation window, can be collapsed and expanded. This allows the log to remain brief and broad, but also allows for the user to decide which details they would like to view by clicking on the “+” sign to display the detailed commands under each heading. Collapse the item under “Open Inventory” by clicking on the “-“ sign next to it (notice it becomes a + sign), then click the “+” next to “Open Inventory” to break out the command(s) related to “Open Inventory”. This should provide you an understanding of how the Log works.

Part 3: Comments can be added to the log at the auditor’s discretion. This allows the auditor to place his or her own reactions, observations, and any other pertinent information that he or she deems necessary for others to understand the work performed. To add comments to the command log:

1. Select Tools from the menu bar and choose Add Comment.

2. Type your team members’ names in the comment text box.

3. Click [OK].

4. Go back to the log and locate the item “Comment” and double click on the green check mark to view your comment in the view window.

NOTE: When you open an existing project, the current activity for that project is added to the previous activity in the log. Commands in the log are organized chronologically, with the most recent being at the bottom of the log. You can review the commands that have been issued, look at command results, add comments, print the command log, or clear the log. The audit trail in the command log keeps a record of the activities (e.g., audit procedures), results, and the auditor’s reactions, analysis, and conclusions. Thus, they comprise an important element of the auditor’s workpapers.

Part 4: You can create different views for each input file. Each view can be formatted without changing other views of that input file. For example, you can have one view of an inventory file that has the item number displayed in the left column and another that has the warehouse location displayed in the left column. There are many things that you can do to customize the view, including:

1. To move a column in the view window:

a. Point to the column title (ACL will highlight the entire column). Click and hold down the left mouse button. The pointer becomes a hand icon.

b. Drag and position the hand to the new location for that column.

c. Release the mouse button.

2. To delete a column from the view window (this does not delete the column from the input file definition and so it can be restored later):

a. Point to the column title (ACL will highlight the entire column).

b. Click the Remove Columns icon on the toolbar at the top of the screen.

c. ACL will ask, “Remove (name of column)?” or “Remove selected columns?” Click [Remove].

3. To add a column to the view window:

a. Click the Add Columns icon in the Toolbar. ACL displays the Add Columns dialog box. The Available Fields box lists all the fields defined in the input file definition.

b. To add fields to the Selected Fields list, you can [Add All], or select one or more fields and click [-->].

c. You can remove fields from the Selected Fields list in much the same manner as adding them, [ ................
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